Australian Capital Territory Numbered Acts Australian Capital Territory Numbered Acts(1) A person shall not perform a defined act of falsification or concealment with the intention of—
(a) deceiving or misleading the Commissioner or another subsidy officer;
(b) hindering or obstructing an investigation under this Act;
(c) hindering, obstructing or defeating the administration, execution or enforcement of this Act; or
(d) defeating the purposes of this Act.
Penalty:
(a) in the case of a natural person—50 penalty units or imprisonment for 6 months, or both;
(b) in the case of a body corporate—250 penalty units.
(2) In this section—
(a) falsification or concealment of the identity, or the address or location of a place of residence or business, of the person or of another person; or
(b) doing or omitting to do any act or thing to facilitate such falsification or concealment.